Performance management of beyond budgeting Cover Image

Zarządzanie dokonaniami według koncepcji beyond budgeting
Performance management of beyond budgeting

Author(s): Marcin Kowalewski
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: performance management; beyond budgeting

Summary/Abstract: Performance management is crucial part of nowadays management system. There is a traditional command-and-control management model that joins performance management and budgeting. There is also an alternative model of adaptive and decentralized organization where performance management with several management tools and practices can replace traditional budgeting. The article offers a critical review of new approach to performance management proposed by authors of beyond budgeting concept.

  • Issue Year: 2013
  • Issue No: 289
  • Page Range: 314-322
  • Page Count: 9
  • Language: Polish